Results 151 to 160 of about 220,449 (278)

Same-sex love and marriage: understanding the Special Marriage Act, 1954. [PDF]

Front Sociol
Gomes TC, Kanungo S, Sengupta S.
europepmc   +1 more source

PRINCIPLES OF TAX LAW AND THEIR SIGNIFICANCE IN ENSURING CONSISTENT DEVELOPMENT OF TAX CONTROL PROCEDURES

Kyiv Law Journal, 2021
openaire   +1 more source

Does ESG Performance Reduce Default Risk in Insurance Firms? Evidence From Life and Non‐Life Sectors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether environmental, social, and governance performance is associated with lower default risk in European insurance firms, and whether the strength of this association differs between life and non‐life business models.
S. Miani, M. Mantovani, E. Palmieri
wiley   +1 more source

Online retailer noncompliance to e-cigarette excise tax and tobacco licensing laws. [PDF]

Tob Control
Mejorado T, Ellis S, Harati RM, Satybaldiyeva N, Benitez G, Austin EAC, Leas EC.   +6 more
europepmc   +1 more source

RULES-MAKING AND LAW ENFORCEMENT IN THE SYSTEM OF TAX PROCEDURES

State and Regions. Series: Law, 2021
openaire   +1 more source

Breaking Down Online and Digital Reporting Practices: A Research Map From Websites to Social Media

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper adopts a mixed research methodology, integrating bibliometric and systematic literature review (SLR) tools, to systematise the academic contributions and the different bodies of knowledge generated over the last decades on online and digital reporting practices, ranging from websites to social media.
Giuseppe Nicolò, Serena Santis, Alberto Incollingo, Paolo Tartaglia Polcini   +3 more
wiley   +1 more source

The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]

PLoS One
Gündüz M.
europepmc   +1 more source

Assessing Climate Change Disclosure and Its Governance Drivers: Insights From the European Utilities Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study aims to enhance academic understanding of the factors influencing the disclosure practices of climate change among European utility companies, specifically in the context of their sustainability reporting. The primary objective is to explore, through a multi‐theoretical framework, the governance drivers that significantly affect the
Cristina Boţa‐Avram, Adriana Tiron Tudor, Liana Stanca   +2 more
wiley   +1 more source

Data Entry and Decision Chains: Distributed Responsibility and Bureaucratic Disempowerment in the UK's Universal Credit Programme. [PDF]

Oxf J Leg Stud
Adelmant V, Raso J.
europepmc   +1 more source

Life Cycle Analysis as a Sustainable Governance Lever for Environmental Performance: Evidence From French SBF 120 Companies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study draws on neo‐institutional theory, stakeholder theory, and the resource‐based view to examine the relationship between the use of Life Cycle Analysis (LCA) and firms' Environmental Performance (EP). Focusing on French companies listed on the SBF 120 index from 2002 to 2021, it investigates how LCA adoption influences EP across three
Nesrine Ben Ismail, Sami Ben Larbi
wiley   +1 more source